property tax?

It seems that an overall trend in IP law is to treat IP as "property", analogous to real property. This made me consider what is presumably a bogus but interesting question.

Are there any jurisdictions, either US or elsewhere, where this is taken to the next step and copyright is taxed as property?

Imagine a local community with tax assessors valuing the IP held by corporations in the town, and schools funded by the tax on that IP...

And what about import duties as IP follows its author in moving from country to country?

JQ Johnson                      Office: 115F Knight Library
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